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The Social Function Of Accounts


The Social Function Of Accounts
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The Social Function Of Accounts


The Social Function Of Accounts
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Author : John Flower
language : en
Publisher: Routledge
Release Date : 2017-05-25

The Social Function Of Accounts written by John Flower and has been published by Routledge this book supported file pdf, txt, epub, kindle and other format this book has been release on 2017-05-25 with Business & Economics categories.


Accountancy as presently practised is tied to the paradigm of modern financial capitalism with its reliance on market solutions and the maximization of the firm’s profits, which are the fundamental causes of most these problems. The Social Function of Accounts argues that accountancy, as currently organized and practised, is failing society, both in Britain and in the world as a whole. Examining the current problems afflicting the world: financial crises and instability, global warming, degradation of the environment, growing inequality, this book asks the question - what contribution does accountancy make to the solution of these problems? The book argues that the accountancy profession does not serve the public interest, notwithstanding its claim to this effect. The Social Function of Accounts argues that the moral responsibility of the accountant is analysed with reference to the principal theories of ethics continuing that the individual accountant has a moral responsibility to consider the impact of his actions on other people and on society as a whole. This responsibility is then analysed in a series of chapters dealing with four specific aspects of the matter: Distributive Justice, Sustainability, Financial reporting & the Accountancy Profession. Concluding with a call for the accountancy profession to adopt a new ethic of service to the public The Social Function of Accounts redraws the boundaries of current accounting literature and will be vital reading for academics, researchers and policy makers in accounting and related disciplines.



Social Functions In Philosophy


Social Functions In Philosophy
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Author : Rebekka Hufendiek
language : en
Publisher: Routledge
Release Date : 2020-03-09

Social Functions In Philosophy written by Rebekka Hufendiek and has been published by Routledge this book supported file pdf, txt, epub, kindle and other format this book has been release on 2020-03-09 with Philosophy categories.


Social functions and functional explanations play a prominent role not only in our everyday reasoning but also in classical as well as contemporary social theory and empirical social research. This volume explores metaphysical, normative, and methodological perspectives on social functions and functional explanations in the social sciences. It aims to push the philosophical debate on social functions forward along new investigative lines by including up-to-date discussions of the metaphysics of social functions, questions concerning the nature of functional explanations within the social domain, and various applications of functionalist theorising. As such, this is one of the first collections to exclusively address a variety of philosophical questions concerning the nature and relevance of social functions.



Accounting From The Outside Rle Accounting


Accounting From The Outside Rle Accounting
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Author : Tony Hopwood
language : en
Publisher: Routledge
Release Date : 2013-11-26

Accounting From The Outside Rle Accounting written by Tony Hopwood and has been published by Routledge this book supported file pdf, txt, epub, kindle and other format this book has been release on 2013-11-26 with Business & Economics categories.


The 43 papers in this collection, originally published from 1972 to 1987 delve into accounting, observing and exploring its functioning. They construct a basis for interrogating it in use and indeed they attempt to account for accounting. The author seeks to understand accounting, to appreciate what it is, what it does and how it does it, examining it from without rather than from within.



Social Functions Of Emotion And Talking About Emotion At Work


Social Functions Of Emotion And Talking About Emotion At Work
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Author : Dirk Lindebaum
language : en
Publisher: Edward Elgar Publishing
Release Date : 2018-10-26

Social Functions Of Emotion And Talking About Emotion At Work written by Dirk Lindebaum and has been published by Edward Elgar Publishing this book supported file pdf, txt, epub, kindle and other format this book has been release on 2018-10-26 with Business & Economics categories.


Despite how much we know about emotion, Social Functions of Emotion and Talking About Emotion at Workuniquely examines the utility of emotion in organizations against the ways in which both individuals and groups talk about them. Drawing on psychological and sociological research, this book provides groundbreaking insights for understanding how emotions are used in the workplace. Bringing together contributions from leading emotion researchers, this book features chapters focusing on 10 emotions, ranging from awe to shame. Through its exploration of the ways each emotion functions in relation to how we talk about them, this book injects fresh theoretical and practical momentum into how our discussions of workplace emotion can affect how emotional events are appraised over time and place. This, in turn influences the causes, expressions, and consequences of emotions in the workplace. With its novel approach, this book will be an invaluable tool for academics researching emotion, as well as postgraduate students working in the social sciences seeking reference material on emotion. HR managers and general readers seeking greater insight into emotions at work will also find this book to be a useful tool. Contributors include: N.M. Ashkanasy, R.A. Baron, S. Connelly, M. Dasborough, C.D. Fisher, D. Geddes, P. Harvey, M.L.A. Hayward, P.J. Jordan, S. Kiffin-Petersen, H.C. Lench, D. Lindebaum, K.E. Moura, K.A. Perez, R.H. Smith, R.K. Smith, P.N. Stearns, A.C. Troth, M.R. Turner, K.L. Tyran, T.S.H. Wingenbach



The Ethics Of Social Roles


The Ethics Of Social Roles
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Author : Alex Barber
language : en
Publisher: Oxford University Press
Release Date : 2023

The Ethics Of Social Roles written by Alex Barber and has been published by Oxford University Press this book supported file pdf, txt, epub, kindle and other format this book has been release on 2023 with Philosophy categories.


This volume aims to demonstrate the central importance of social roles to moral philosophy. Topics include social roles in the history of philosophy, the origins of social roles' normative force, the relevance of instititions, and the connection between roles and wellbeing.



Accounting The Social And The Political


Accounting The Social And The Political
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Author : Norman B. Macintosh
language : en
Publisher: Elsevier
Release Date : 2005-09-30

Accounting The Social And The Political written by Norman B. Macintosh and has been published by Elsevier this book supported file pdf, txt, epub, kindle and other format this book has been release on 2005-09-30 with Business & Economics categories.


This book contains 35 carefully selected and abridged versions of scholarly financial and managerial research articles by world-class researchers ranging across a wide spectrum of the social, political and philosophical sides of financial and managerial accounting information and practices to focus on accounting's wider role and impact on organizations and society at large.While each article was substantially culled in order to highlight its central findings and its unique approach, care was exercised to maintain the integrity of the authors' work. The result is a collection of readily accessible research including: classics and seminal articles, a selection of more contemporary articles, and recent articles that go beyond the conventional. Thus, the book pushes the boundaries beyond that of conventional accounting thought and research.This anthology will be of interest especially to graduate students since it provides a broad sampling of influential research studies presented in a highly accessible format. It should also be of vital interest to sophisticated practitioners who are concerned about the current state of the accounting world in the wake of the recent cascade of so-called "accounting scandals". The hope also is to help bridge the gap between the practitioners' and the scholarly researchers' Worlds.



Social Emotions In Nature And Artifact


Social Emotions In Nature And Artifact
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Author : Jonathan Gratch
language : en
Publisher:
Release Date : 2014

Social Emotions In Nature And Artifact written by Jonathan Gratch and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2014 with Computers categories.


Recent years have seen the rise of a remarkable partnership between the social and computational sciences on the phenomena of emotions. This book reports on the state-of-the-art in both social science theory and computational methods, and illustrates how these two fields, together, can both facilitate practical computer/robotic applications and illuminate human social processes.



Presentist Social Functionalism Bringing Contemporary Evolutionary Biology To The Social Sciences


Presentist Social Functionalism Bringing Contemporary Evolutionary Biology To The Social Sciences
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Author : Armin W. Schulz
language : en
Publisher: Springer Nature
Release Date : 2025-07-14

Presentist Social Functionalism Bringing Contemporary Evolutionary Biology To The Social Sciences written by Armin W. Schulz and has been published by Springer Nature this book supported file pdf, txt, epub, kindle and other format this book has been release on 2025-07-14 with Science categories.


This open access book presents and defends a new approach towards social functionalism: Presentist Social Functionalism. This approach draws on recent developments in evolutionary biology and philosophy of biology to provide a more compelling theoretical foundation for functionalist social analysis. Functionalist approaches to the social sciences—which aim at using facts about what social institutions are for to provide a fulcrum with which to understand, evaluate, and respond to social reality—are about as old as the subject itself, but have also been the subject of much criticism. In particular, a widespread concern for the functionalist tradition in the social sciences is that functional ascriptions often lack a plausible theoretical grounding, and that where such a theoretical grounding can be provided, the empirical presuppositions of this grounding often fail to be met. However, recent developments in evolutionary biology and the philosophy of biology promise to change this situation: they show that functional ascription can be compellingly made in an ahistorical, non-reproduction-based, and non-normative manner, which makes it possible to develop a new account of social functionalism that can fulfil the latter’s theoretical and empirical desiderata. To show this, the book begins by laying out the major existing accounts of social functionalism and detailing their challenges. It then develops the new, alternative account of Presentist Social Functionalism. Given its interdisciplinary nature and application-focused approach, the book is of interest to researchers in a variety of fields, from evolutionary biology to the social sciences and philosophy.



Accounting As Social And Institutional Practice


Accounting As Social And Institutional Practice
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Author : Anthony G. Hopwood
language : en
Publisher: Cambridge University Press
Release Date : 1994-10-06

Accounting As Social And Institutional Practice written by Anthony G. Hopwood and has been published by Cambridge University Press this book supported file pdf, txt, epub, kindle and other format this book has been release on 1994-10-06 with Business & Economics categories.


Accounting as Social and Institutional Practice is the first major collection of critical and socio-historical analyses of accounting. It gathers together work by scholars of international renown on the social and institutional nature of accounting to address the conditions and consequences of accounting practice. Challenging conventional views that accounting is a technical practice, and that it comprises little more than bookkeeping, this collection demonstrates the importance of analysing the multiple arenas in which accounting emerges and operates. As accounting continues to gain in importance in so many spheres of social life, an understanding of the conditions and consequences of this calculative technology is vital. Its relevance extends far beyond the discipline of accounting. This book will be of considerable interest for specialists in organisational analysis, sociologists, and political scientists, as well as the general reader interested in understanding the increasing significance of accounting in contemporary society.



Accounting For Social Value


Accounting For Social Value
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Author : Laurie Mook
language : en
Publisher: University of Toronto Press
Release Date : 2013-01-25

Accounting For Social Value written by Laurie Mook and has been published by University of Toronto Press this book supported file pdf, txt, epub, kindle and other format this book has been release on 2013-01-25 with Business & Economics categories.


When organizations use social accounting practices, they are able to measure their performance in terms of benefits accrued to key stakeholders such as their communities, human resources, and those investing in the organization. This innovative change in accounting can lead to a fundamentally different perspective on the value of an organization. Through case studies of organizations that have implemented social accounting in the United States, Canada, India, and Scotland, Accounting for Social Value provides a unique perspective for understanding key issues in this growing field. Building on two related titles, Researching the Social Economy (2010) and Businesses with a Difference (2012), Accounting for Social Value offers academics, accountants, policy-developers, and members of non-profit, co-operative, and for-profit organizations tools and insights to explore the connections between economic, social, and environmental dimensions. The lessons learned are valuable not only for other social economy organizations, but also for organizations in the public and for-profit sectors.